CLA-2-13:RR:NC:N2:235
Mr. Thomas H. Miaskiewicz
Sullivan & Lynch, P.C. Attorneys and Counselors at Law
Inner Tech Park
56 Roland Street, Suite 303
Boston, Massachussetts 02129-1223
RE: The tariff classification of “powdered cocoa extract” (product numbers 3700P and 3800PM) from France.
Dear Mr. Miaskiewicz:
In your letter dated April 4, 2007, you requested a tariff classification ruling for two cocoa extracts on behalf of your client Prova, Inc.
The subject merchandise consists of 2 varieties of a natural cocoa bean extract. Your ruling request indicates that both products are extracted from cocoa beans using a solvent extraction method as described below.
Cocoa extract 3700P is a highly concentrated cocoa extract. It is obtained form cocoa beans which are dried, extracted with ethanol, concentrated using a spray drying technique and mixed with a starch carrier. Cocoa Extract 3800PM is also a highly concentrated cocoa extract. It is obtained from cocoa beans which are dried, extracted with ethanol, concentrated using a spray drying technique and mixed with a maltodextrin carrier. Both extracts consist of 600 grams of powdered cocoa extract and 400 grams of the respective carrier used. The finished powdered extracts will be used in the food and beverage industry as a flavoring.
The applicable subheading for the cocoa extracts, product numbers 3700P and 3800PM will be 1302.19.9140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Vegetable saps and extracts: Other: Other: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Hodgkiss at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division